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Hi
bit of an odd one
Client took an unpaid leave in 2015/16 to accompany her husband on an overseas posting. Then she decided she was not returning to the job, and resigned in 2016/17.

The job have paid her out what appear to be untaken holidays and overtime, taxed this, and put it on a P60 for 2016/17.

Client actually did no work for that company during 2016/17 and was not resident in the UK, having spent only 12 days in the UK.

She has UK rental income so I am doing her 2016/17 return. Do I put the P60 figures on the employment pages, or make a claim that actually the employment income is not taxable in the UK as she was not resident and did not perform her duties in the UK?

It is taxable in the UK, though. It arises from work in the UK.

So yes, include on the employment pages.

The job have paid her out what appear to be untaken holidays and overtime.

You need to find out what it was for. You won't get it right if you start guessing. Not sure how she could get overtime if she didn't work.

But, as said above, if the payment relates to duties performed in the UK, it will be taxable in the UK even although she is now non-resident.